An upbeat rock track, the recording features saxophone solos played by Jim Horn and recalls the sound of Harrison's 1987 album Cloud Nine, which Lynne also co-produced.
Among reviews of the song, it has been seen as a reflection of Harrison's confidence during his successful return to music-making in the late 1980s, as a solo artist and then as the de facto leader of the Traveling Wilburys.
"[5] The pair devised the term "wilbury" in response to mishaps occurring during the recording process that led to them having to "bury" the unwanted sound in the mix.
[5][6][nb 1] In April 1988, after Warner Bros. Records had asked Harrison for an additional track for the European release of "This Is Love", the third single from Cloud Nine, he and Lynne, together with Dylan, Orbison and Tom Petty, rush-recorded "Handle with Care".
"[27] According to author Ian Inglis, despite the Wilburys' songs being credited to all five members, "Heading for the Light", like the group's singles "Handle with Care" and "End of the Line", has "Harrison's distinctive musical and vocal signature".
[30] Leng describes the song as an "upbeat rocker" and likens its musical form to that of "All Those Years Ago", Harrison's 1981 tribute to John Lennon.
[33] By contrast, his present is portrayed as unbridled by past misfortune;[32] he sings that "All my dreams are coming true" and that, focused on "the sun ahead", "There's nothing in the way to stop me heading for the light".
[18] Taped in the kitchen, the basic tracks for all the songs on the album typically featured the five band members on acoustic rhythm guitars,[16] accompanied by an Oberheim DMX drum machine.
[42] The Friar Park sessions featured contributions from saxophonist Jim Horn, percussionist Ray Cooper, and Keltner,[39][44] all three of whom had been part of the core group of musicians on Cloud Nine.
[45][46] In Leng's description, the song's arrangement includes Harrison's "riffing" lead guitar parts, "ethereal" backing singing by Orbison, and Horn's "rock 'n' roll sax" playing.
[39] While echoing the latter point, author Elliot Huntley terms "Heading for the Light" "another hook-filled R 'n' B blitzkrieg, absolutely soaked to the skin with Jim Horn's saxophone playing".
[44] "Heading for the Light" was sequenced as the second track on side two of the LP and cassette, between "Congratulations", which was written mainly by Dylan,[52] and "Margarita", a full group collaboration.
[63][nb 5] Author Gary Tillery cites the assurance in the lyrics to "Heading for the Light" as evidence that Harrison ended the decade once more "secure in his accomplishments, his creativity, and his faith".
magazine, Vish Khanna said that, aside from Lynne's tendency towards "shiny production", "the original records hold up astoundingly" with Harrison "in fine form" on "Heading for the Light".
[71] Terry Lawson of the Detroit Free Press wrote that the Wilburys box set "contains some of the best work any of these hale and hearty fellows ever laid down, from the Orbison vocal showcase ['Not Alone Any More'], to Harrison's religiously uplifting 'Heading for the Light,' to Dylan's gorgeous break-up ballad 'Congratulations'".
[74] He also highlights the song's "soaring melody" and "ebullient production", saying that these elements create "an exhilarating track that celebrates [Harrison's] current life instead of regretting his past".